Nama : Intan Pramitha Sari

NIM : 1807521167
Absen : 13

Penjualan tunai dan kredit

Triwulan Penjualan Tunai (30%) Kredit (70%)
I Rp 200,000,000.00 Rp 60,000,000.00 Rp 140,000,000.00
II Rp 175,000,000.00 Rp 52,500,000.00 Rp 122,500,000.00
III Rp 210,000,000.00 Rp 63,000,000.00 Rp 147,000,000.00
IV Rp 250,000,000.00 Rp 75,000,000.00 Rp 175,000,000.00

Anggaran Piutang 2020

Penerimaan Piutan
Triwulan Piutang Saldo Piutang tahun 2019
TW I
I Rp 133,000,000.00 Rp 100,000,000.00 Rp 75,000,000.00
II Rp 116,375,000.00 -
III Rp 139,650,000.00 -
IV Rp 166,250,000.00 -
Rp 555,275,000.00 Rp 100,000,000.00 Rp 75,000,000.00

Pembayaran Material
Triwulan Pembelian Tunai (25%) Utang (75%)
I Rp 100,000,000.00 Rp 25,000,000.00 Rp 75,000,000.00
II Rp 120,000,000.00 Rp 30,000,000.00 Rp 90,000,000.00
III Rp 80,000,000.00 Rp 20,000,000.00 Rp 60,000,000.00
IV Rp 60,000,000.00 Rp 15,000,000.00 Rp 45,000,000.00

Anggaran Utang 2020

Pembayaran Utang
Triwulan Utang
TW I TW II
I Rp 75,000,000.00 - Rp 75,000,000.00
II Rp 90,000,000.00 - -
III Rp 60,000,000.00 - -
IV Rp 45,000,000.00 - -
Rp - Rp 75,000,000.00
 Pengh. Piutang (5%) Piutang Netto
Rp 7,000,000.00 Rp 133,000,000.00
Rp 6,125,000.00 Rp 116,375,000.00
Rp 7,350,000.00 Rp 139,650,000.00
Rp 8,750,000.00 Rp 166,250,000.00

Penerimaan Piutang
TW II TW III TW IV
Rp 118,100,000.00 Rp 14,900,000.00 -
- Rp 81,462,500.00 Rp 34,912,500.00
- - Rp 97,755,000.00
- - -
Rp 118,100,000.00 Rp 96,362,500.00 Rp 132,667,500.00

Pembayaran Utang
TW III TW IV
- -
Rp 90,000,000.00 -
- Rp 60,000,000.00
- -
Rp 90,000,000.00 Rp 60,000,000.00
Penerimaan Kas
Keterangan TW I TW II TW III
Penjualan Tunai Rp 60,000,000.00 Rp 52,500,000.00 Rp 63,000,000.00
Piutang Rp 75,000,000.00 Rp 118,100,000.00 Rp 121,362,000.00
Pendapatan Bunga Rp 30,000,000.00 Rp 30,000,000.00 Rp 30,000,000.00
Penjualan Aktiva Tetap - Rp 75,000,000.00 -
Jumlah Rp 165,000,000.00 Rp 275,600,000.00 Rp 214,362,000.00

Pengeluaran Kas
Keterangan TW I TW II TW III
Biaya Operasional Rp 120,000,000.00 Rp 105,000,000.00 Rp 126,000,000.00
Hutang - Rp 75,000,000.00 Rp 90,000,000.00
Pembelian Aktiva tetap Rp 150,000,000.00 - -
Biaya bunga Rp 20,000,000.00 Rp 20,000,000.00 Rp 20,000,000.00
Jumlah Rp 290,000,000.00 Rp 200,000,000.00 Rp 236,000,000.00

Anggaran KAS Sementara

Keterangan TW I TW II TW III
Saldo Awal Rp 20,000,000.00 -Rp 105,000,000.00 -Rp 29,400,000.00
Penerimaan KAS Rp 165,000,000.00 Rp 275,600,000.00 Rp 214,362,000.00
Jumlah Rp 185,000,000.00 Rp 170,600,000.00 Rp 184,962,000.00
Pengeluaran KAS Rp 290,000,000.00 Rp 200,000,000.00 Rp 236,000,000.00
Saldo Akhir -Rp 105,000,000.00 -Rp 29,400,000.00 -Rp 51,038,000.00

Untuk memenuhi saldo kas minimal, pada triwulan I perusahaan meminjam hutang jangka pendek sebesar Rp
130,000,000.00
Anggaran KAS Final
Keterangan TW I TW II TW III
Saldo Awal Rp 20,000,000.00 Rp 25,000,000.00 Rp 100,600,000.00
Penerimaan KAS Rp 295,000,000.00 Rp 275,600,000.00 Rp 214,362,000.00
Jumlah Rp 315,000,000.00 Rp 300,600,000.00 Rp 314,962,000.00
Pengeluaran KAS Rp 290,000,000.00 Rp 200,000,000.00 Rp 236,000,000.00
Saldo Akhir Rp 25,000,000.00 Rp 100,600,000.00 Rp 78,962,000.00
 TW IV
Rp 75,000,000.00
Rp 132,667,000.00
Rp 30,000,000.00
-
Rp 237,667,000.00

TW IV
Rp 150,000,000.00
Rp 60,000,000.00
-
Rp 20,000,000.00
Rp 230,000,000.00

TW IV
-Rp 51,038,000.00
Rp 237,667,000.00
Rp 186,629,000.00
Rp 230,000,000.00
-Rp 43,371,000.00

ng jangka pendek sebesar Rp

TW IV
Rp 78,962,000.00
Rp 237,667,000.00
Rp 316,629,000.00
Rp 230,000,000.00
Rp 86,629,000.00